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All Journal Jurnal Reviu Akuntansi dan Keuangan Value Added : Majalah Ekonomi dan Bisnis Zenit Jurnal Widya Manajemen & Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) JURNAL EKONOMI DAN BISNIS AIRLANGGA AL ISHLAH Jurnal Pendidikan AKRUAL: Jurnal Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Accounting Science Jurnal Ekonomi dan Bisnis Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Business and Finance Journal Ekonis : Jurnal Ekonomi dan Bisnis DedikasiMU: Journal of Community Service AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Proceedings of The ICECRS Journal of International Conference Proceedings Journal of Applied Economics in Developing Countries Mopolayio : Jurnal Pengabdian Ekonomi E-JURNAL AKUNTANSI
Bambang Tjahjadi
Faculty Of Economics And Business Airlangga University, Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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Journal : Journal of Accounting Science

 1 
Peran Green Product Innovation Dalam Memediasi Pengaruh Corporate Social Responsibility Terhadap Kinerja Bisnis Industri Kreatif Hadiah Fitriyah; Bambang Tjahjadi; Noorlailie Soewarno
Journal of Accounting Science Vol 4 No 1 (2020): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i1.397

Abstract

This study aims to empirically examine the role of green product innovation in mediating the influence of corporate social responsibility on the business performance of the creative industries of batik. The research approach used is quantitative research. The population is the creative industries of spread the r Sidoarjo and Bangkalan regions. The number of Small and Medium Industries of batik crafts in Sidoarjo and Bangkalan is 98 batik creative industries. The sample in this study were 79 creative industries of batik using the Slovin formula, then the determination and distribution of the sample was based on simple random sampling. The analytical method used in the data processing in this study uses SEM-PLS with the help of SmartPLS software. The results showed that: (1) corporate social responsibility (CSR) influences green product innovation (GPI) with a t value of 5.384 and a Pvalue of 0.000; (2) green product innovation (GPI) influences business performance with a t value of 5.492 and Pvalue of 0.000; (3) green product innovation(GPI) is able to mediate the influence of corporate social responsibility (CSR) business performance (BP) of creative industries with a t value of 3.771 and a Pvalue of 0.000.
The Role of Innovation Strategy Mediation in Rivalry Relationships with the Organizational Performance Widodo, Heri; Tjahjadi, Bambang; Basuki, Basuki
Journal of Accounting Science Vol 6 No 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1638

Abstract

This research is expected to prove that the innovation strategy mediates the effect of the level of rivalry on organizational performance at the Muhammadiyah 'Aisyiyah College (PTMA). The population in this study were all active Muhammadiyah 'Aisyiyah Universities (PTMA) in Indonesia, as many as 164 PTMAs consisting of universities, high schools, polytechnics, institutes, and academies. Samples were taken as many as 70 PTMA with the technique of determining the sample used was random sampling. The data analysis techniques used were Common Method Biases (CMB) and Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of the study prove that the Innovation Strategy is able to mediate the effect of rivalry on organizational performance. PTMA's ability to adapt as well as the ability to choose strategies will be a determining factor in maintaining and improving operational sustainability, competitiveness and improving PTMA organizational performance. The innovation strategy used in this research is an IT-based academic program strategy, the development of open learning through SiberMu, or a merger policy between PTMA. The results of this study provide empirical evidence on the Industrial Organizational (I/O) theory, which is related to the level of competition. Rivalry mediated by innovation strategies can improve organizational performance. The results of this study indicate that the increase in organizational performance will be influenced by the external conditions of the organization, namely rivalry. The results of this research are practically expected to contribute to policy and strategy development for PTMA leaders in facing the Industrial Revolution 4.0 era.
Net Volume of Market Maker Shares, Information Asymmetry, Company Fundamentals on Profitability; Fixed Effect Model Approach Amir, Amir; Bambang Tjahjadi; Iman Harymawan
Journal of Accounting Science Vol 6 No 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1641

Abstract

Penelitian ini dimotivasi belum adanya peraturan tentang Market Maker yang menimbulkan asimetri informasi, dan permainan harga oleh market maker, khususnya market maker dalam grup perusahaan. Kasus kejahatan dibursa saham Indonesia melibatkan lebih dari satu perusahaan sekuritas sebagai market maker. Hasil riset sebelumnya terjadi gap terkait volume market maker, asimetri informai terhadap profitabilitas perusahaan. Studi ini menguji pengaruh Net Volume Saham market maker, Asimetri Informasi, Nilai Perusahaan dan Leverage terhadap Profitabilitas. Sampel penelitian menggunakan purposive sampling periode tahun 2015-2018. Analisis menggunakan model estimasi data panel Fixed Effect. Hasil penelitian mengkonfirmasi bahwa Net Volume Market Maker, asimetri informasi, dan nilai perusahaan berpengaruh positif signifikan terhadap profitabilitas perusahaan. Sedangkan Leverage gagal mengkonfirmasi pengaruh negatif terhadap profitabilitas. Variabel kontrol, PER yang berpengaruh negatif, sedangkan ROA dan Size berpengaruh positif terhadap profitabilitas perusahaan.
The Impact of Human Capital Readiness on Business Performance : The Mediating Role of Innovation Capability Linda Sutanto; Bambang Tjahjadi; Fiona Niska Dinda Nadia
Journal of Accounting Science Vol 7 No 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1725

Abstract

This study investigates the role of innovation capabilities in mediating the link between human capital readiness and business performance. This study's essential contribution is empirically examining the resource-based theory using a structural equation model. This study is a quantitative investigation at the explanatory level that employs structural equation modelling. In Indonesia, 258 owners or managers from MSME’s. The following are the findings: Human capital readiness impacts business performance. Second, innovation capability impact on business performance. Third, innovation capability mediate the relationship between human capital readiness and business performance. This study concludes the strategic roles of innovation capability in Indonesian MSMEs.
Co-Authors A., Rofikotul Ade Manggala Hardianto, Ade Manggala Adji Dharmadji, Adji Aisya Nurul Izzah Amir Amir Andry Irwanto Annisa Ayu Putri Sutarsa Ardhika Wisnu Wardana Ardiyanto Ardiyanto Aryo Bimo Setya Permana Atika Fairuzi Basuki , Ceicilia Bintang Hari Yudhanti Charles Subrata, Charles Cliff Kohardinata Darin Farah Nabilah Dian Shinta P. Elok Fitriya Eny Maryanti Evi Marlina Fitriyah Kusuma Devi Hadiah Fitriyah Hariyati Hariyati Hariyati Hariyati Hariyati Helmy Adam Hendi Kristiantoro Hengky Veru Purbolakseto Heri Widodo Heru Budi Pratomo Heru Tjaraka I Made Narsa Idil Rakhmat Susanto Iman Harymawan Irvan Pratama Saputra Jitu Laksono Kustiningsih, Nanik Lina Nasihatun Nafidah Linda Sutanto Linda Sutanto Luky Patricia Widianingsih Mardijuwono, Agus Widodo Mira Nanik Kustiningsih Navik Puryantini Navik Puryantini Noorlailie Soewarno Novrys Suhardianto Pratomo, Heru Budi Puryantini, Navik Putri Nabilah Rofikotul A. Rofikotul Arfati Santi Novita Setiyowati, Rianti Budi Shanti Shelly Febriana Kartasari Shinta P., Dian Suwandi, S. Wahyudi Wahyudi Wan Adibah Wan Ismail Wishnu Tjahjadi, Wishnu Yayi Suryo Prabandari Zainuddin, Zainuddin